Trinkgeld auf einem kleinen Tablett mit Restaurantrechnung, Geldscheinen und Münzen – Symbolbild für das Thema Trinkgelder in der Gastronomie.

Good news for restaurateurs: Simplification of the recording requirement for tips

Im März 2025 hat das Bundesfinanzministerium eine wichtige Entscheidung veröffentlicht, die viele Gastronomen und Hoteliers freuen dürfte: Die bisherige, grundsätzliche Aufzeichnungspflicht für Trinkgelder an Arbeitnehmer wurde rückgängig gemacht. Dies stellt eine bürokratische Erleichterung für die Gastronomiebranche dar, die insbesondere in Bezug auf die Kassenführung häufig im Fokus von Betriebsprüfungen steht.
In diesem Beitrag erfahren Sie, was diese Änderung bedeutet und welche Auswirkungen sie in der Praxis hat.

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Depreciation on rental apartment buildings – how investors benefit from tax advantages

Die Rahmenbedingungen für den Neubau von Wohnungen sind äußerst schwierig geworden: Steigende Materialpreise, hohe Fertigungskosten und zuletzt auch massiv gestiegene Bauzinsen setzen dem Wohnungsbau stark zu. Dennoch kann sich eine Investition in den Mietwohnungsbau weiterhin lohnen – steuerliche Abschreibungsmöglichkeiten spielen hier eine zentrale Rolle.

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Krypto-Trading: Bitcoin-Münze vor fallender Kursgrafik auf Smartphone – Symbol für Kursvolatilität und steuerliche Optimierung durch eine Krypto Trading GmbH.

Trading GmbH for crypto: is it worth it for investors?

Private investors in Germany are disadvantaged in many ways from a tax perspective. Setting up a trading company can be a good option here to save taxes on crypto profits. We will show you the advantages and disadvantages of a trading company for crypto, who it is worthwhile for and what needs to be considered when setting it up.

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Cash register disruptions and TSS failures: What restaurateurs should know

For restaurateurs, a functioning cash register with an intact technical security system (TSS) is essential. This applies not only to business operations, but also to compliance with legal requirements vis-à-vis the tax authorities.

In this article, you will learn what measures you need to take to minimise tax and legal risks.

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Richterhammer und Waage der Justiz neben Bitcoin-Münzen, symbolisieren die neuen steuerlichen Regelungen für Kryptowährungen gemäß dem BMF-Schreiben vom März 2025. Im Hintergrund juristische Bücher als Zeichen für die rechtliche Einordnung digitaler Vermögenswerte.

New BMF letter on crypto in income tax law (2025): What will change for crypto investors?

On 6 March 2025, the German Federal Ministry of Finance (BMF) published a new letter on the income tax treatment of crypto assets, replacing the previous letter from May 2022. In large parts, the contents of the previous BMF publication are confirmed, but there are also some exciting changes that crypto investors should be aware of.

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Rechtliche Aspekte der Nachlassplanung für Kryptowährungen – Symbolbild mit Richterhammer und digitaler Technologie.

Cryptocurrencies and wills: important information for secure estate planning

Cryptocurrencies such as Bitcoin, Ethereum and other digital assets present a new challenge in the drafting of wills. Due to a lack of legal regulations and a lack of established case law, there are considerable legal and tax uncertainties regarding the inheritance and administration of crypto assets. In order to enable heirs to access digital assets smoothly and to minimise tax risks,

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Tax optimisation of real estate assets: the advantages of a property limited company

Often, property or real estate assets are held either as private assets or in partnerships. A less common, but potentially advantageous option for larger real estate assets is to hold them in a limited liability company. This alternative offers interesting tax perspectives and structuring options.

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Digital legacy: heirs are allowed to actively use social media accounts  

Social media accounts, such as Instagram accounts, are a very personal matter. This raises the question of what the heirs of an account can and cannot do with it. The Higher Regional Court of Oldenburg has now ruled that heirs may also actively use a social media account.

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Cash management & tax audit 2025: companies should avoid these mistakes

Even in 2025, cash-intensive companies will still face growing challenges: new legal requirements, the advance of digitalisation and increased tax audits by the tax authorities make professional cash management essential.

Our practical experience from current tax audits shows that, particularly in cash-intensive industries such as the gastronomy and hotel industries,

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Global minimum tax: obligation to report group parents by the end of February 2025

The introduction of the global minimum tax will result in new obligations for large corporate groups. A central component is the group holding report, which will be relevant for the first time for the 2024 financial year. This article highlights the most important aspects that companies in Germany will have to consider in the future.

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You have received a property tax assessment notice – what now?

Many property owners have now received their local property tax assessment and are shocked to find that the property tax payable from 2025 has increased many times over in some cases. How can this be and what options do property owners have? This article explains the most important aspects of the property tax reform with a focus on Bavaria.

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The marital property swing – a tool for tax-free asset transfer and for repairing unconsciously triggered gift tax

In the case of a wealth/salary gap between spouses, the property settlement swing offers the possibility of transferring assets to the ‘poorer’ spouse independently of the gift tax allowance (500,000 EUR). If gifts have been made between the spouses without their knowledge in the past (e.g. by making payments into a joint account),

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Miniaturfiguren einer Familie in einer schützenden Hand - symbolisch stehend für Schutz des Familienvermögens über eine Familiengesellschaft oder Familienstiftung

Family company vs. family foundation

When it comes to long-term planning for the transfer and protection of family wealth, many families face an important decision: should a family-managed company or a family foundation be set up?

Both legal forms offer advantages in terms of asset succession, protection and management,

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Adult adoption – an overview of the opportunities, rights and tax benefits

The media often report on adult adoptions, most recently on that of Erwin Müller, founder of the Müller drugstore chain. After a rift between him and his son, he had three hunting friends adopt him. The “coffee king” Albert Darboven, on the other hand, failed with the adoption of Andreas Jacobs,

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Stricter documentation requirements for transfer prices

Transfer prices, also known as transfer pricing, are an essential element of international tax planning and compliance for companies that conduct cross-border business. Transfer pricing refers to the prices charged between affiliated companies – for example, a German company headquarters and its foreign subsidiaries or branches – for goods, services,

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E-invoice: turbocharging digital accounting and smart workflows

The introduction of the e-invoicing requirement from 1 January 2025 poses enormous challenges for smaller companies in particular. At the same time, it offers a great opportunity, because by switching to e-invoicing, companies can not only meet legal requirements, but also lay the foundation for comprehensive digitalisation and automation of their business processes.

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Foundation & Management Board: Legal information on tasks, remuneration and liability

A foundation as a ‘legally independent estate’ also requires management and must be represented externally, similar to associations or corporations, for example. This task is performed by the foundation’s board of directors. This article takes a closer look at the tasks of the foundation board, its remuneration and liability issues.

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E-invoicing: obligation also applies to landlords

Digitalisation is bringing about many changes. This also affects the way invoices are received and issued.

With effect from 2025, the Growth Opportunities Act has introduced new regulations into the VAT Act that are important for business owners in Germany – and these include landlords! These changes are aimed at digitalising the process of issuing and receiving invoices.

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Hotelzimmer - Hotellerie Gastronomie

BFH ruling on inheritance tax: a risk for family businesses in the hospitality and hotel industry?

Inheritance tax law provides for extensive exemptions from inheritance tax for business assets. Now, a ruling by the Federal Fiscal Court (BFH) has caused a stir in family-run businesses in the hospitality industry: the court has stated, almost in passing, that these tax advantages do not apply to accommodation and,

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The 7 biggest accounting and record-keeping challenges for crypto companies

Companies that hold crypto assets are subject to general accounting and record-keeping obligations, as well as specific requirements regarding documentation, valuation and the tax treatment of transactions. Eight key aspects help to minimise risks and ensure compliance with legal and tax requirements.

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Erbvertrag - eine Lösung für unverheiratete Paare

Unmarried couples: a will or inheritance contract – the main thing is settled!

German inheritance law treats unmarried couples like strangers – regardless of whether the relationship has existed for weeks, months or decades or whether the couple is even engaged. That is why unmarried couples – with or without children – should organise their estate in such a way that their partner is considered and protected in the event of death.

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Ansicht von fliegenden Bitcoins

Airdrops from a business perspective: what are the advantages and what tax implications should be considered?

In the dynamic world of cryptocurrencies, there are numerous ways for companies to promote projects and build a dedicated community. These include airdrops, which are used to distribute tokens or coins to a broad mass of people for free.

We will show you how airdrops work in detail,

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Wills & Co.: What young, married parents should know

Young people tend to suppress the topic of death and all other related issues. This is especially true when it comes to wills. But at the latest when it comes to getting married and starting a family, young couples should consider the topic of wills and make individual arrangements.

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The property in inheritance dispute

If several people become heirs and want to divide the estate among themselves, a “division of the estate” must take place. This often leads to disputes. Especially if the testator has left a property. This is because real estate usually has a value that is difficult to estimate. The inheritance settlement agreement to be concluded between the heirs must take into account both the legal and tax aspects of the division of the property.

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Hände übereinandergelegt

Non-profit organisations & ESG: more than just following a trend?

The term “ESG” is currently on everyone’s lips. ESG is no longer just a buzzword, but an expression of a changed economic culture as a result of social change, climate change and political crises. But why should non-profit organisations (NPOs) devote themselves to this topic and position themselves accordingly for the future?

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New BMF regulations: Clarity and security in the taxation of cryptocurrencies

In March 2024, the Federal Ministry of Finance (BMF) published a draft amendment on the taxation of cryptocurrencies. This draft clarifies tax declaration, cooperation and record-keeping obligations that were already discussed in July 2022 but not implemented. Our article sheds light on the details.

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NFT for companies: Business models and VAT treatment

Non-fungible tokens (NFTs) offer companies a wide range of opportunities for new business models and sources of income. These digital assets have the potential to fundamentally change the way digital and physical goods are handled. At the same time, NFTs present companies with complex VAT challenges.

We look at possible business models opened up by NFTs and then address the challenges that arise when it comes to NFTs and VAT.

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Utility tokens: Use, benefits and taxation from an entrepreneur’s perspective

Utility tokens open up new business models and revenue streams for companies that would not be possible in traditional markets. This gives them flexible and innovative ways to finance, retain users, reduce costs and create a dynamic and engaging blockchain ecosystem.

But what about the taxation of utility tokens?

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Electronic cash register systems: The reporting obligation now applies from 2025

The requirements of the tax authorities for electronic cash registers are strict: there is an obligation to use a recording system with a certified technical security device (TSE). Electronic cash registers must also be able to issue a receipt for each business transaction. From January 1, 2025, businesses can now electronically transmit the type and number of their cash registers to the tax office.

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Hamburg tax office declares ENS and TNS airdrops taxable

The Hamburg tax office has decided that airdrops of the Ethereum Name Service (ENS) and the Terra Name Service (TNS) are taxable. However, this opinion has no normative binding effect for other tax authorities. It is at the discretion of each tax authority to take its own tax position. Our article sheds light on the details and implications.

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New disclosure requirements for climate targets

The European Union has introduced standards for corporate sustainability reporting, including the European Sustainability Reporting Standard (ESRS) E1. This standard relates to climate protection, climate adaptation and energy.

They oblige companies to report comprehensively. It covers both positive and negative, actual and potential impacts.

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Obligation to notify gifts and acquisitions by reason of death

Are you aware that there is a duty of disclosure for gifts and acquisitions by reason of death in accordance with Section 30 of the Inheritance Tax and Gift Tax Act (ErbStG)?

This duty of disclosure is an essential aspect of the tax treatment of inheritances and gifts and must be made within a certain period of time.

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Mastering sustainability reporting with ESG technologies

Today, no company can avoid the topic of sustainability. This is due not only to pressure from investors, consumers and employees, but above all to new regulatory requirements such as the Corporate Sustainability Reporting Directive (CSRD), the EU Taxonomy and the Supply Chain Sustainability Act (LkSG). These make non-financial reporting mandatory for many organizations.

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EPBD revision: EU directive drives energy efficiency and sustainability in buildings

The European Union has taken decisive steps to increase energy efficiency in buildings. In March 2024, the EU Parliament voted in favor of the recast of the Energy Performance of Buildings Directive (EPBD). The recast marks a turning point for the real estate sector. The initiative aims to reduce energy consumption and accelerate the transition to renewable energy,

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E-invoicing from 2025: chore or efficiency booster?

With the introduction of mandatory e-invoicing as part of the Growth Opportunities Act passed on 22 March 2024, companies in Germany are facing a significant change. However, instead of a bureaucratic nightmare, this change also offers opportunities for increased efficiency and digital transformation. Companies should therefore not view the implementation of the legal requirements as a chore,

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The Supply Chain Act brings SMEs into the ESG reporting obligation

The German Supply Chain Act (LkSG), the European Supply Chain Act and the EU Directive on Corporate Sustainability Reporting (CSRD), together with the EU taxonomy, lead to new reporting obligations for companies in Germany and the EU.

They affect small and medium-sized enterprises (SMEs) earlier than the respective size categories of the laws would suggest,

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Germany’s best tax consultancies and auditors: ACCONSIS honoured several times

At ACCONSIS, we constantly strive to impress our clients with our in-depth expertise and outstanding advisory services. We are therefore particularly proud that our efforts have been recognised accordingly. In 2024, ACCONSIS is once again one of the consulting firms in Germany that has received multiple awards, with four prestigious seals of approval from manager magazin,

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Tax investigation targets online poker: When the game gets serious.

At the end of 2023, numerous online poker players who had carried out their activities on various platforms received mail from the tax investigation authorities. Some of these players were asked to complete a questionnaire regarding their poker activities. Others were immediately confronted with the opening of criminal proceedings on suspicion of tax evasion.

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From landlord to tax evader? These are pitfalls.

Landlords beware: How to avoid unintentional mistakes on your tax return!

This article will give you an insight into how landlords can unintentionally become tax evaders. As the tax regulations in the area of letting are very complex, misunderstandings can easily arise and even well-intentioned actions can lead to serious consequences such as criminal tax proceedings.

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